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Danial Sdn Bhd (DSB) produces floor fan that passes through TWO (2) processing departments namely Assembly Department and Finishing Department. All direct materials are added

Danial Sdn Bhd (DSB) produces floor fan that passes through TWO (2) processing departments namely Assembly Department and Finishing Department. All direct materials are added at the beginning of the process in both departments. Meanwhile the conversion cost occurs uniformly throughout the production process. The following data is for the month of November 2019 for Finishing Department:

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